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period of limitations precluded respondent from
collecting petitioners’ outstanding 1990 Federal income
taxes. After a hearing was held, respondent mailed to
petitioners an adverse notice of determination relating
to the NFTL and an adverse decision letter relating to
the notice of intent to make a second levy.
Held: We have no jurisdiction over respondent’s
decision letter relating to respondent’s notice of
intent to make a second levy, and the Court will
dismiss sua sponte all issues relating thereto.
Kennedy v. Commissioner, 116 T.C. 255, 261-262 (2001).
Held, further, under 11 U.S.C. sec. 523(a)(1)(A)
(1994), petitioners’ outstanding 1990 Federal income
taxes were not discharged by the 1998 bankruptcy
discharge order.
Held, further, with regard to the facts involved
in this case, sec. 6503(h), I.R.C., not sec. 6503(b),
I.R.C., controls and suspends the running of the
collection period of limitations from the date
petitioners’ bankruptcy petition was filed to a date 6
months after the bankruptcy court issued its order of
discharge. Accordingly, the period of limitations for
collecting petitioners’ outstanding 1990 Federal income
taxes had not expired at the time petitioners requested
an Appeals Office hearing. Richmond v. United States,
172 F.3d 1099 (9th Cir. 1999), followed.
Michael V. Severo, for petitioners.
Gavin L. Greene, for respondent.
OPINION
SWIFT, Judge: This matter is before us in this collection
action under Rule 121 on the parties’ cross-motions for summary
judgment as to both respondent’s notice of Federal tax lien
filing (NFTL) and respondent’s notice of intent to make a second
levy.
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